PENGARUH STRUKTUR MODAL TERHADAP MANAJEMEN LABA DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI

Utami, Inggil Budi (2025) PENGARUH STRUKTUR MODAL TERHADAP MANAJEMEN LABA DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

Inggil Budi Utami 2025. The Influence of Capital Structure on Earning Management with Dividend Policy as a Moderating Variable in Banking Companies in 2015-2024. Thesis. Accounting Study Program, Faculty of Economics and Business, PGRI Madiun University. Supervisor (1) Dr. Anggita Langgeng Wijaya, S.E., M. Si., Ak., C.A., CPA., CRMP., Supervisor (2) Dra. July Murwani, M. Si. This research aims to determine the effect of capital structure on earnings management with dividend policy as a moderating variable in banking sector companies listed on the Indonesia Stock Exchange in 2015-2024. The data used is secondary data in the form of banking company financial reports downloaded via the website www.idx.co.id. The population of this research is all banking companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling to obtain 25 companies with a 10 year research period, resulting in a final sample of 250 company samples. This research uses simple linear analysis techniques and Moderated Regression Analysis (MRA). Data was processed using IBM SPSS Statistics 24. The research results show that capital structure has a significant positive effect on earnings management and dividend policy cannot moderate the influence of capital structure on earnings management. Keywords: Capital Structure, Profit Management, Dividend Policy

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Capital Structure, Earning Management, Dividend Policy
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	UTAMI BUDI INGGIL
Date Deposited:	17 Oct 2025 06:21
Last Modified:	17 Oct 2025 06:21
URI:	http://eprint.unipma.ac.id/id/eprint/5639

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